Internal Revenue Code · 26 U.S.C.
§ 6039A. Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6039A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Regulations
- 1 issued under this section
Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299
Regulations under this section
Treasury regulations (26 CFR) issued under § 6039A
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part III INFORMATION RETURNS
- Subpart A Information Concerning Persons Subject to Special Provisions
Nearby sections
- § 6038C Information with respect to foreign corporations engaged in U.S. business
- § 6038D Information with respect to foreign financial assets
- § 6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- § 6039 Returns required in connection with certain options
- § 6039A Repealed
- § 6039B Repealed
- § 6039C Returns with respect to foreign persons holding direct investments in United States real property interests
- § 6039D Returns and records with respect to certain fringe benefit plans
- § 6039E Information concerning resident status
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 94–455, title XX, § 2005(d)(1), Oct. 4, 1976, 90 Stat. 1877, related to information regarding carryover basis property acquired from a decedent. Repeal was achieved by repealing section 2005(d)(1) of Pub. L. 94–455 and the amendments made by that section.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal and Revival of Prior Law
Repeal applicable in respect of decedents dying after Dec. 31, 1976, and, except for certain elections, this title to be applied and administered as if this section had not been enacted, see section 401(b), (e) of Pub. L. 96–223, set out as an Effective Date of 1980 Amendment and Revival of Prior Law note under section 1023 of this title.